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Circular 2022/C/73 FAQ concerning the application of the reduced VAT rate of 12% for certain transactions relating to private homes

Circular 2022/C/73 FAQ concerning section XI of Table B of the Annex to royal decree no. 20 of 20.07.1970 on VAT rates

This circular discusses the application of the reduced VAT rate of 12% for certain transactions relating to private homes and certain housing complexes intended for housing in the context of social policy – private initiative.

Source Fisconet

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